SYA Homes Vs Assistant Commissioner (ST)
Date: July 6, 2026
Subject Matter
Tax mistakenly paid under IGST head to be appropriated towards CGST and SGST liability
Summary
The High Court has allowed the petition, holding that tax inadvertently paid under the IGST head should be appropriated towards CGST and SGST liabilities, rather than directing the petitioner to first pay the correct dues and then claim a refund of t…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In September 2021, the petitioner filed the GSTR-3B return by inadvertently reflecting the tax liability of Rs.5,84,832.70/- under the IGST head instead of apportioning it as Rs.2,92,416.35/- each towards CGST and SGST. This resulted in order dated 17.07.2023 directing the petitioner to pay the outstanding SGST and CGST dues. The petitioner appl…